2017 (12) TMI 387

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....<br>Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Shri Kumar Vikram, Advocate - for the appellant Shri Sanjay Jain, D.R. - for the respondent ORDER Per: B. Ravichandran These five appeals are on common issue on dispute, accordingly, are taken up for disposal. 2. The appellants are engaged in stock broking activity. They are registered with the de....

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.... are now sought to be added in the taxable value to collect tax under stock broker service/online information and data base access or retrieval service. He submitted that the clients have to pay these charges which in turn are paid by the appellants to the National Stock Exchange. There is no mark up or profit retained by the appellants on these charges. The nature and the quantum of these charges....

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....o reason to interfere with the said findings. 5. We have heard both the sides. Admittedly, the appellants are registered with the department for discharging service tax as stock broker. They were paying tax on the commissions received from the clients. The dispute in the present appeals relates to certain other charges collected by the appellants from their clients. The prayer of the appellants....

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.... pleading exclusion on the ground that these are reimbursed on actual basis and no service is rendered by them. For the services rendered commission is received which is taxed. We note that the appellant's claim regarding reimbursable nature of all these amounts requires cross-verification with supporting documents. In case the appellants produced sufficient supporting evidence to the effect that ....